https://www.taxtmi.com/acts?id=38488 Rule 91 requires the Company Liquidator to file accounts twice yearly made up to 31 March and 30 September with specified subsequent filing deadlines; final accounts must be filed on completion of winding up. The Tribunal may allow forwarding accounts to an auditor in Form WIN 42 and an audit certificate must be submitted within one month of the auditor's receipt. Accounts need not be audited where period transactions fall below a low-value threshold. en-us Thu, 06 Feb 2020 17:49:31 +0530 Wed, 07 Jan 2026 14:22:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=38488 Rule 91 requires the Company Liquidator to file accounts twice yearly made up to 31 March and 30 September with specified subsequent filing deadlines; final accounts must be filed on completion of winding up. The Tribunal may allow forwarding accounts to an auditor in Form WIN 42 and an audit certificate must be submitted within one month of the auditor's receipt. Accounts need not be audited where period transactions fall below a low-value threshold. Act-Rules Companies Law Thu, 06 Feb 2020 17:49:31 +0530 https://www.taxtmi.com/acts?id=38488